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Constructive Receipt…

Constructive Receipt: A taxpayer is considered to have received the income even though the monies are not in hand, it may have been set aside or otherwise made available. An example is interest on a bank account.

_ ស្វែងរកឬបកប្រែពាក្យផ្សេងទៀតនៅប្រអប់នេះ៖
_ខាងក្រោមនេះជាសៀវភៅនិងឯកសារសម្រាប់ការងារនិងរៀនគ្រប់ប្រភេទ៖
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